
【营业收入】 指企业经营主要业务和其他业务所确认的收入总额。营业收入合计包括"主营业务收入"和"其他业务收入"。
【营业成本】 指企业经营主要业务和其他业务所发生的成本总额。包括企业(单位)在报告期内从事销售商品、提供劳务等日常活动发生的各种耗费。
【营业利润】 指企业从事生产经营活动所取得的利润。执行《企业会计准则》的企业,营业利润为营业收入减去营业成本、税金及附加、销售费用、管理费用、财务费用、资产减值损失,再加上公允价值变动收益、投资收益和其他收益。执行《小企业会计准则》的企业,营业利润为营业收入减去营业成本、税金及附加、销售费用、管理费用、财务费用,再加上投资收益和其他收益后的金额;执行其他企业会计制度的企业,营业利润为主营业务收入减去主营业务成本、主营业务税金及附加,加上其他业务利润后,再减去销售费用、管理费用、财务费用后的金额,应符合以下逻辑关系:营业利润等于营业收入减去营业成本、税金及附加、销售费用、管理费用、财务费用。根据会计"利润表"中"营业利润"项目的本年累计数填报。
【利润总额】 指企业在一定会计期间的经营成果,是生产经营过程中各种收入扣除各种耗费后的盈余,反映企业在报告期内实现的盈亏总额。
【应付职工薪酬】 指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。包括职工工资、奖金、津贴和补贴,职工福利费,医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费,住房公积金,工会经费和职工教育经费,非货币性福利,因解除与职工的劳动关系给予的补偿,其他与获得职工提供的服务相关的支出。
【平均用工人数】 指报告期内(年度、月度)平均拥有的从事服务业活动的人员数。按"谁用工,谁统计"的原则实施统计,包括参加企业服务业活动的正式人员,劳务派遣人员和临时聘用人员。不包括在本企业领取工资、股息、红利未参加服务业活动的人员。
【Business Revenue】 refers to the total income of the business recognized by business and other business. Total operating revenue includes the main business income and other operating income.
【Business Costs】 is defined as indirect business costs that cannot be assigned to a particular product or operation.
【Business Profits】 refers to the profit gained by an enterprise in its production and operation activities. For an enterprise performing the accounting standards for enterprises, the operating profit shall be the operating income minus the business cost, taxes and extra charges, selling expenses,management expenses, financial expenses, and impairment losses of assets, plus the fair value variation income, investment income and other income. For enterprises that implement the accounting standards for small enterprises, the operating profit shall be the amount of the operating income after deducting operating costs, taxes and surcharges, sales expenses, administrative expenses and financial expenses, plus the investment income and other earnings. Perform other enterprises accounting system of enterprises, operating profit of main business income minus the advocate business wu cost, advocate business wu taxes and add, and other business profits, after subtracting the cost of sales, management fees, the amount after financial expenses, shall meet the following logic: operating profit is equal to revenue minus the operating cost, additional, sales tax and fees, management fees, financial costs. According to the "business profit" item in the accounting "income statement".
【Total Profits】 refers to all kinds of income surplus of enterprises after the deduction of the various cost in the process of production, to reflect the realized total profit and loss of the enterprise in the reporting period.
【Total Wages Payable】 refers to various forms of compensation and other related expenses paid by an enterprise to obtain the services provided by employees. Including workers' wages, bonuses, allowances and subsidies, employee welfare, health insurance, endowment insurance, unemployment insurance, industrial injury insurance and birth insurance premium of social insurance premiums and housing accumulation fund, union funds and employee education funds, non-monetary benefits, for lifting and worker labor relations of compensation, other expenses related to for services rendered by employees.
【Average number of employed persons】 refers to the average number of persons engaged in the service industry activities within the reporting period, according to the statistics principle of "who labor, who statistics", including the formal staff, labor dispatch personnel and temporary staff who participate in the activities of the service industry enterprises. And the people receiving wages, dividends, bonus from the enterprise but not participating in the service industry activities are not included.